Civil Remedies Tax Civil Procedure

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IRS Lacks Authority to Issue and Enforce Tax Return Preparer Regulations

On February 11, 2014, the U.S. Court of Appeals for the District of Columbia upheld the decision of the District Court for the District of Columbia, affirming that the Internal Revenue Service (IRS) lacked the authority to...more

Amended Appeals Remedy Procedural Defect

A panel of the Commonwealth Court modified an order of the Monroe County Court of Common Pleas that quashed certain real estate assessment appeals filed on a consolidated basis, but permitted the property owners to file...more

Cities Entitled to Pre and Post Judgment Interest for Tax Administration Fees Improperly Calculated and Withheld by County

Seven cities brought a lawsuit against a county over the calculation of a fee that the county charges for the collection and distribution of property taxes to each city. A trial court entered judgment in favor of the cities...more

Tax Court Rules that Payments by Tobacco Distributor to Tobacco Master Settlement Agreement Qualified Settlement Fund Not...

In Suriel v. Comm’r, 141 T.C. No. 16 (Dec. 4, 2013), the Tax Court ruled that, under the specific facts in this case, the economic performance rules under IRC Section 461(h), permitting a tax deduction for certain liabilities...more

“Pay First, Litigate Later” Doctrine Applies to Local Governments: Taxpayers Required to Pay Local Assessments Until Resolution of...

The Water Replenishment District of Southern California (“District”) protects groundwater quality in Los Angeles County groundwater basins from overuse and saltwater intrusion. The District finances its efforts through an...more

Challenge to Premium Assistance for Individuals Who Purchase Insurance on Federally Established Exchanges Allowed to Proceed in...

A D.C. district court judge ruled that a case can proceed challenging the IRS rule allowing individuals who purchase insurance on exchanges established by the Federal government (and not by a State) to be eligible for premium...more

Product Liability Update -- October 1, 2013

In This Issue: ..Massachusetts Supreme Judicial Court (Finally) Enforces Agreement for Individualized Arbitration of Unfair and Deceptive Practices Claims Following United States Supreme Court Decision Reversing...more

Reed Smith State Tax Team Obtains Attorney Fee Award for Client: Court Orders Franchise Tax Board to Pay $1.2 Million

After a contentious 12-year battle with the California Franchise Tax Board, culminating with a lopsided victory at trial, Reed Smith has now achieved total vindication for Orange County real estate entrepreneur Ron Lane in...more

Reed Smith Sues, Cook County Backtracks…A Bit

Reed Smith has been advised, by representatives of Cook County (the “County”), that the County will be revising the language of the County Ordinance implementing the Cook County Non-Titled Personal Property Use Tax (the “Use...more

Tax Court Of Canada Issues A Comprehensive Ruling On Privilege Issues And The Appropriate Exercise Of Remedies To Address...

In a recent Tax Court of Canada ruling on a motion heard in Imperial Tobacco Canada Limited v. The Queen, 2013 TCC 144 the Court considered a motion for an Order directing the Appellant to attend and be cross-examined on its...more

US District Court Rejects Talley and Permits a Business Expense Deduction for Part of Double Damages Payment Under the False...

In a taxpayer-favorable decision earlier this month, the US District Court for the District of Massachusetts, following a jury verdict, entered judgment for a corporation in a tax refund suit permitting a business deduction...more

Nothing Goes Better with Race Tires than . . . Wine?! – Fourth Circuit Limits Taxable eDiscovery Costs

As we’ve discussed multiple times, the issue of what types of ediscovery costs are taxable under 28 U.S.C. § 1920 was first addressed by a federal appellate court last spring in Race Tires America, Inc. v. Hoosier Racing Tire...more

California Supreme Court Allows Class Actions for Local Tax Refunds - Class Actions Allowed Despite Local Ordinances Banning Them

The California Supreme Court recently ruled that local tax refund claims may be pursued as class actions, even where a city has an existing ordinance prohibiting such claims. The ruling is broad enough to expose local...more

Sutherland SALT Shaker: April 2013 Digest

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

Federal Appeals Court Holds That Supplemental Unemployment Compensation Benefits Are Not ‘Wages’ Subject To FICA Taxation,...

In an important recent decision, United States v. Quality Stores, Inc., et al., Case No. 01-1563, 2012 U.S. App. LEXIS 18820 (6th Cir. Sept. 7, 2012), the U.S. Court of Appeals for the Sixth Circuit held that supplemental...more

Top 5 Ediscovery Case Summaries – April 2013: Virginia - Insufficiently Detailed “Image Processing” Not Included in Taxable Costs

Taylor v. Mitre Corp., 2013 WL 588763 (E.D. Va. Feb. 13, 2013). Following a November 2012 order dismissing Family Medical Leave Act and Americans with Disabilities Act claims for the plaintiff’s “egregious spoliation” in...more

File for FICA Tax Refunds Before April 15

As previously reported, the payment of certain severance benefits may be exempt from FICA taxes. Under the Sixth Circuit’s decision in Quality Stores, severance pay made in connection with an involuntary separation from...more

Lessons from Thomas v. UBS AG (7th Cir. 2013) -- Multistate Class Actions & Applicable Law in Federal Diversity

This week's article looks at the disastrous result of the 7th Circuit class action case Thomas v. UBS AG and the lessons in multistate class action practice that can be learned from it....more

Shifting the Growing Costs of E-Discovery

Since the arrival of e-discovery in the mid-1990s, the cost of collecting, copying, reviewing, sorting, processing and producing electronically stored information (“ESI”) has grown exponentially. In 2007, for example,...more

Velcro Canada – Clarification on Cost Awards

n what circumstances can a party obtain a large lump-sum cost award after a favourable Tax Court decision? That was the question considered by the Tax Court in Velcro Canada Inc. v. The Queen (2012 TCC 273), in which the...more

New Jersey Tax Court Rejects Division of Taxation’s Attempt to Cut Off Interest Accrual

The New Jersey Tax Court agreed with our argument and handed IGT a victory on a challenge to the New Jersey Division of Taxation’s reduction of refund interest. The Division sought to deprive IGT of almost four years of...more

2012 Hot Topics in State Taxation: Nexus, Apportionment Among Most Active Topics This Year

Originally published in Tax Management Weekly State Tax Report on June 8, 2012 Issue: 23, 06/08/2012. Copyright 2012 by The Bureau of National Affairs, Inc.. The past year saw marked developments in state tax law....more

Deadlines for Pennsylvania Real Property Tax Appeals

In view of current market conditions, now is a good time to review your company’s real estate portfolio to consider assessment appeals for tax year 2013. Ballard Spahr stands ready to assist you in these efforts. A list of...more

Six Year Statute of Limitations Does Not Apply to Overstated Basis

The U.S. Supreme Court recently held, in United States v. Home Concrete & Supply, LLC, that an overstatement of basis does not constitute an omission from gross income that results in application of the extended six year...more

Goodwill Included in Subsidiary Valuation for Holding Company Apportionment Test

Although Pennsylvania Capital Stock and Franchise Taxes are being phased out, a recent case demonstrates that the taxes still generate significant issues. In Systems & Computer Technology Corp. v. Cmwlth., 77 F.R. 2009...more

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